Vizualizace dat pro podporu interního auditu

This diploma thesis focuses on data visualization, specifically on the area of internal audit. The main goal of this thesis is to design the content of internal audit and, especially, data visualizations to support internal audit in selected company. In order to achieve this goal, the area of internal audit is described. In particular, the purpose, main principles, inputs and outputs, key activities and conditions for success are described in detail. As this thesis focuses on data analytics and the involvement of data visualization in internal audit, the process of creating a visualization is also presented, including recommendations, principles and practices for their creation. In order to highlight the required specifications present in the area of internal audit, possible approaches and recommendations of the big four audit firms are presented. Based on the available literature, established principles of creating visualizations and interviews with experts in the field, dashboards are designed for the selected company. The purpose is to help internal auditors in their work, inform the company's management, and minimize potential risks through interactive dashboards. To ensure better usability of dashboards, testing with respondents was performed. The conclusion summarizes the achieved results of the work. Additionally, recommendations are proposed for companies and their internal auditors for a transition from the traditional approach towards internal audit supported by data analytics and visualization.